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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

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Muhammad Rais

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Open access Aug 2026

THE EFFECT OF CORPORATE GOVERNANCE MECHANISMS ON EARNINGS QUALITY, WITH COMPANY CHARACTERISTICS AND AUDIT QUALITY AS MEDIATING VARIABLES

This study examines the direct and indirect effects of corporate governance mechanisms on earnings quality, as well as the mediating roles of firm characteristics and audit quality in this relationship. Drawing on three complementary theoretical frameworks Agency Theory, Contingency Theory, and Signalling Theory the an...

Muhammad Rais, Muhammad Ali, M. Pono · 0 citations

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